Opinion
31324-21S
03-22-2022
James W. Seguin & Joy A. Seguin Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On December 17, 2021, respondent filed a Motion to Close on Ground of Duplication, requesting that this case be closed on the ground that it is a duplicate of the case at Docket No. 22969-21S. Respondent states therein that petitioners' views on the Motion are unknown.
A review of the records in Docket Nos. 22969-21S and 31324-21S confirms that, as respondent asserts, the cases are duplicative: Both cases seek redetermination of the deficiency determined, by Notice of Deficiency dated June 21, 2021, in petitioners' Federal income tax for the 2018 taxable year. Thus, the Court would be prepared on its own motion to close this case on the ground of duplication if respondent had not already so moved. In view of the foregoing, and the fact that the Motion concerns a purely administrative matter that bears no impact on petitioners' substantive rights, we will grant the Motion forthwith.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Close on Ground of Duplication, filed December 17, 2021, is granted, and this case is closed on the ground of duplication with Docket No. 22969-21S. All future filings with respect to the Notice of Deficiency issued to petitioners for the 2018 taxable year shall be directed to the case at Docket No. 22969-21S.